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Tax Law [2023] UGHCCD 372

Uganda Revenue Authority v Prof.Emmanuel Tumusiime Mutebile & 7 Others (Trustees of Bank of Uganda)

Uganda Revenue Authority v Prof.Emmanuel Tumusiime Mutebile & 7 Others (Trustees of Bank of Uganda) (Civil Appeal 89 of 2021) [2023] UGHCCD 372 (5 June 2023)

Court
HC: Civil Division (Uganda)
Case number
Civil Appeal 89 of 2021
Judge
Phillip Odoki, J

The High Court dismissed URA’s appeal, holding that the Bank of Uganda scheme is a settlor trust because the settlor has a reversionary interest in the trust.

  • Income Tax Liability
  • Trusts And Settlor Trusts
  • Tax Exemptions
  • Retirement Benefit Schemes
  • Income-tax
  • Settlor-trusts
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Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

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